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OCEAN MEDICALS vs. DEPUTY COMMISSIONER, CENTRAL CGST & CENTRAL EXCISE, ALAPPUZHA
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
Pet. Counsel
Shameem Ahamed
Daniya Rasheed Palliyalil
Res. Counsel
P.r. Sreejith

Petitioner / Applicant

OCEAN MEDICALS
Respondent DEPUTY COMMISSIONER, CENTRAL CGST & CENTRAL EXCISE, ALAPPUZHA
Court Kerala High Court
State

Kerala

Date Oct 8, 2024
Order No.

WP(C) NO. 31763 OF 2024

Citation

2024(10) TAXREPLY 12605
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ORDER

JUDGMENT The petitioner has been denied input tax credit on account of the provisions contained in Sections 16(2)(c) and 16(4) of the Central Goods and Services Tax/State Goods and Services Tax Acts, 2017 (CGST/SGST Acts) for the period from October 2018 to March 2019. 2. The learned counsel appearing for the petitioner would submit that insofar as the claim for input tax credit which was rejected on account of the provisions contained in sub-section (4) of Section 16 of the CGST/SGST Acts is concerned, the grievance of the petitioner is substantially redressed by the introduction of sub-section (5) of Section 16 of the CGST/SGST Acts, and the claim of the petitioner may be directed to be considered with reference to the provisions of sub-section (5) of Section 16 of the CGST/SGST Acts. Insofar as the claim for input tax credit which was rejected on account of the provisions contained in Section 16(2)(c) of the CGST/SGST Acts is concerned, it is the contention of the learned....

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